The Impact of Climate Change Disclosure in Light of Gri-G4 on Improving Financial Performance of Companies Listed on Egx 30
| المصدر: | المجلة الأكاديمية للعلوم الإجتماعية |
|---|---|
| الناشر: | الأكاديمية الدولية للهندسة وعلوم الإعلام |
| المؤلف الرئيسي: | Abu-Musa, Ahmad Abdel Salam (Author) |
| مؤلفين آخرين: | Abdulrahman, Marwa Ahmed (Co-Author) , Mousa, Eslam Mohammed Refat Ali Yonis (Co-Author) |
| المجلد/العدد: | مج2, ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2024
|
| الشهر: | يناير |
| الصفحات: | 1 - 20 |
| ISSN: |
2974-3524 |
| رقم MD: | 1499955 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | HumanIndex |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Greenhouse Gas (GHG) | Return on Assets (ROA) | Return on Equity (ROE) | Global Reporting Initiative (GRI-G4)
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The purpose of this paper is to identify the impact of disclosure of climate change in light of Global Reporting Initiative (GRI-G4) on improving the financial performance of companies listed on EGX 30. Empirical study was conducted on a sample of companies listed on EGX 30. The authors relied on the content analysis of the sustainability reports of the companies under investigation during the period from 2018 to 2020 to test the hypotheses of the study related to the presence of a significant impact of disclosing climate changes in light of GRI-G4 and financial performance of companies listed on EGX 30. The results indicated that there is a significant impact of the disclosure of climate change light of GRI-G4 on the financial performance of the companies under study, represented by return on assets (ROA) and return on equity (ROE). The authors recommended that the Financial Regulatory Authority and the Egyptian Stock Exchange should implement a number of strict procedures to limiting greenhouse gas (GHG) emissions and requiring companies listed on the stock exchange to disclose climate change in their sustainability reports in order to reduce climate change at various stages. |
|---|---|
| ISSN: |
2974-3524 |
عناصر مشابهة
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The Effectiveness of Artificial Intelligence Systems in Improving the Quality of Sustainability Reports in Light of GRI-G4
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The Value Relevance of Forward Looking Disclosure: A Content Analysis of the Annual Reports of Egyptian Listed Companies
بواسطة: Abu-Musa, Ahmad Abd El-Salam منشور: (2021) -
Impact of Corporate Social Responsibility Disclosure on Financial Performance for Listed Companies in the GCC Countries
بواسطة: الفرج، محمد عبدالخالق منشور: (2024) -
Environmental, Social and Governance Disclosure Impact on Financial Performance: Evidence from Industrial Jordanian Listed Companies
بواسطة: أبو عبيد، عنود محمد عبدالله منشور: (2022) -
The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from Palestinian Banks and Insurance Public Listed Companies (2010 - 2016)
بواسطة: شحادة، هناء مجدي محمود منشور: (2018)
